The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

A survey of the Ghanaian tax system

In its 2020 Ghana CARES ‘Obaatanpa’ programme, the Government of Ghana emphasised the need to improve domestic revenue mobilisation in order to ensure the realisation of its medium-term fiscal poli

Is VAT really neutral?

Do VAT rates affect the competitive behaviour of firms?

The impact of COVID-19 on formal firms in Honduras: evidence from monthly tax returns

This paper measures the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020.

Two-tier tax systems and firms: evidence from Brazil

Two-tier tax systems and firms: evidence from Brazil

Informality, consumption taxes and redistribution

Can consumption taxes reduce inequality in developing countries?

How businesses respond to VAT

How do businesses respond to VAT?

Informality, consumption taxes and redistribution

In this study, we combine household expenditure data from 31 countries with theory to shed new light on the redistributive potential and optimal design of consumption taxes.

The impact of VAT and turnover taxes on firms’ supply chain choices: evidence from India

This note summarises ongoing work being undertaken by Lucie Gadenne, Tushar Nandi and Roland Rathelot on the scale and nature of supply chain distortions in West Bengal. Earlier work examined the e

The quest for a simpler and more efficient Goods and Services Tax

In the context of disappointing revenue figures – which were down 5% year-on-year in October – the Government of India has constituted a high-level committee to suggest reforms to the Goods and Ser

Taxation and Supplier Networks: Evidence from India

Do tax systems distort firm-to-firm trade? This paper considers the effect of tax policy on supplier networks in a large developing economy, the state of West Bengal in India.

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